610 So. 2d 716 - Walker v. Garrison’s Empirical Analysis
1992
Citation profile
12 state decisions
How this case has been cited
Cited by 12 later decisions — most recently October 2010
12 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Kashif v. United States · 527 So. 2d 814 - Markham v. Neptune Hollywood Beach Club · 295 So. 2d 314 - Ringling Bros.-Barnum & Bailey Com. Sh., Inc. v. State · 442 So. 2d 1078 - Old Republic Ins. Co. v. Whitworth · 575 So. 2d 1307 - Markham v. Moriarty
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In this case, the tax rolls were extended and certified prior to completion of board hearings, as permitted by section 197.323(1). The property appraiser then recertified the entire tax rolls as set forth in section 193.122(3). Respondent claims that the date of the second certification of the tax roll by the property appraiser is the correct date to use as starting the running of the sixty day filing period. * * * The language of the statute is clear. The 60 day filing period referred to in section 194.171 is 60 days from the date of the initial certification as long as no petition challenging the assessment is pending before the Board and not 60 days from the date of a recertification. The critical date for filing an action in this instance was 60 days from October 17, 1990.”
1 later decision quote this exact passage“In order to remove any doubt, we hold that the sixty day filing period contained in section 194.171(2), Florida Statutes commences on the date of the initial certification of the rolls under section 193.122(2) for all taxpayers who either did not file a petition with the Value Adjustment Board, or filed a petition that had received final action of the board prior to that time, and as to those taxpayers who had filed a petition before the board upon which no final action had been taken by that time, the sixty day filing period commences to run from the date the board renders its decision on such taxpayer's petition. The recertification of the rolls under section 193.122(3) has no bearing on the time limits of section 194.171(2).”
1 later decision quote this exact passage“we think it clear under the legislative scheme that reference to the `extension of the roll under section 193.23' [now 197.323] contemplates the same time frame as the extension and certification of the rolls referred to in section 193.122(2), Florida Statutes.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.